(A) At any time the board of county commissioners of
any county by a majority vote of the full membership may declare by resolution
and certify to the board of elections of the county that the amount of taxes
which may be raised within the ten-mill limitation by levies on the current tax
duplicate will be insufficient to provide the necessary requirements of the
county board of developmental disabilities established pursuant to Chapter
5126. of the Revised Code and that it is necessary to levy a tax in excess of
such limitation for the operation of community
programs and services authorized by county boards
of developmental disabilities , for the acquisition, construction, renovation,
financing, maintenance, and operation of developmental disabilities facilities,
or for both of such purposes.

The resolution
shall conform to section
5705.19 of the Revised Code,
except that the increased rate may be in effect for any number of years not
exceeding ten or for a continuing period of time.

The resolution shall
be certified and submitted in the manner provided in section
5705.25 of the Revised Code,
except that it may be placed on the ballot in any election, and shall be
certified to the board of elections not less than ninety days before the
election at which it will be voted upon.

If the majority of
the electors voting on a levy for the support of the programs and services of
the county board of developmental disabilities vote in favor of the levy, the
board of county commissioners may levy a tax within the county at the
additional rate outside the ten-mill limitation during the specified or
continuing period, for the purpose stated in the resolution.

The county board of developmental disabilities, within
its budget and with the approval of the board of county commissioners through
annual appropriations, shall use the proceeds of a levy approved under this
section or division (L) of section
5705.19 of the Revised
Code solely for the purposes authorized by that section
or division.

A board of county commissioners that levies a tax under this
section or for the purpose authorized by division (L) of section
5705.19 of the Revised Code, by
a majority vote of the full membership, may adopt a resolution to renew such a
levy, or renew two or more such levies as a single ballot question, in the
manner provided by section
5705.25 of the Revised Code for
the renewal of existing levies. The purpose of the renewal levy may be for any
of the purposes authorized for a levy imposed under this section or division
(L) of section 5705.19 of the Revised Code. The
term of the renewal levy may be for any number of years not exceeding ten or
for a continuing period of time.

(B) When electors have approved a tax levy under this
section, the county commissioners may anticipate a fraction of the proceeds of
the levy and issue anticipation notes in accordance with section
5705.191 or
5705.193 of the Revised
Code.

(C) The county auditor, upon receipt of a resolution
from the county board of developmental disabilities, shall establish a capital
improvements account or a reserve balance account, or both, as specified in the
resolution. The capital improvements account shall be a contingency account for
the necessary acquisition, replacement, renovation, or construction of
facilities and movable and fixed equipment. Upon the request of the county
board of developmental disabilities, moneys not needed to pay for current
expenses may be appropriated to this account, in amounts such that this account
does not exceed twenty-five per cent of the replacement value of all capital
facilities and equipment currently used by the county board of developmental
disabilities for
developmental disabilities programs and services. Other moneys available for
current capital expenses from federal, state, or local sources may also be
appropriated to this account.

The reserve balance
account shall contain those moneys that are not needed to pay for current
operating expenses and not deposited in the capital improvements account but
that will be needed to pay for operating expenses in the future. Upon the
request of a county board of developmental disabilities, the board of county
commissioners may appropriate moneys to the reserve balance
account.